U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                   FORM 10-QSB

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE  ACT  OF  1934

FOR  THE  QUARTERLY  PERIOD  ENDED  SEPTEMBER  30,  2004

                                       OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT  OF  1934  FOR  THE  TRANSITION PERIOD FROM ______________ TO ______________


                         COMMISSION FILE NUMBER: 0-20259


                         ALPHA WIRELESS BROADBAND, INC.
                         ------------------------------
        (Exact name of small business issuer as specified in its charter)

                                     Nevada
                                     ------
         (State or other jurisdiction of incorporation of organization)

                                   33-0845463
                                   ----------
                      (I.R.S. Employer Identification No.)

              10120 S. Easter Avenue, #200, Henderson, Nevada 89052
              -----------------------------------------------------
                    (Address of principal executive offices)

                                 (775) 588-2387
                                 --------------
                           (Issuer's telephone number)

           2250 East Tropicana, Suite 19-309, Las Vegas, Nevada 89119
           ----------------------------------------------------------
    (Former name, former address and former fiscal year, if changed since last
                                     report)

Check  mark whether the issuer (1) has filed all reports required to be filed by
Section  13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12  months  (or for such shorter period that the registrant was required to file
such  reports), and (2) been subject to such filing requirements for the past 90
days.  Yes  [ X]  No  [  ].

State the number of shares outstanding of each of the issuer's classes of common
equity,  as of the latest practicable date: As of September 30, 2004, the Issuer
had  3,410,356,692  shares  of  common  stock  issued  and  outstanding.

Transitional  Small Business Disclosure Format (Check one):  Yes [  ]   No [  ]


<PAGE>

                                TABLE OF CONTENTS

PART  I  -  CONDENSED  CONSOLIDATED  FINANCIAL  INFORMATION

ITEM  1.  CONDENSED  CONSOLIDATED  FINANCIAL  STATEMENTS

CONDENSED  CONSOLIDATED  BALANCE  SHEETS  AS  OF SEPTEMBER, 30 2004 AND JUNE 30,
2004

CONDENSED  CONSOLIDATED  STATEMENTS  OF  OPERATION  FOR  THE THREE  MONTHS ENDED
SEPTEMBER  30,  2004  AND  2003

CONDENSED  CONSOLIDATED  STATEMENTS  OF  CASH  FLOWS  FOR THE THREE MONTHS ENDED
SEPTEMBER  30,  2004  AND  2003

NOTES  TO  CONDENSED  CONSOLIDATED  FINANCIAL  STATEMENTS

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS
OF  OPERATIONS

ITEM  3.  CONTROLS  AND  PROCEDURES

PART  II  -  OTHER  INFORMATION

ITEM  1.  LEGAL  PROCEEDINGS

ITEM  2.  CHANGES  IN  SECURITIES

ITEM  3.  DEFAULTS  UPON  SENIOR  SECURITIES

ITEM  4.  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS

ITEM  5.  OTHER  INFORMATION

ITEM  6.  EXHIBITS  AND  REPORTS  ON  FORM  8-K

SIGNATURES


                                        2
<PAGE>

PART  I  -  FINANCIAL  INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS

The  consolidated  financial  statements  of  Alpha Wireless Broadband, Inc. and
subsidiaries  (collectively,  the  "Company"),  included  herein  were prepared,
without  audit, pursuant to rules and regulations of the Securities and Exchange
Commission.  Because  certain  information  and  notes  normally  included  in
financial statements prepared in accordance with accounting principles generally
accepted  in  the United States of America were condensed or omitted pursuant to
such  rules  and  regulations,  these  financial  statements  should  be read in
conjunction  with  the  financial  statements  and notes thereto included in the
audited  financial  statements  of the Company as included in the Company's Form
10-KSB  for  the  year  ended  June  30,  2004.


                                        3
<PAGE>

<TABLE>
<CAPTION>

                                    ALPHA  WIRELESS  BROADBAND,  INC.
                                       CONSOLIDATED BALANCE SHEETS
                                               (Unaudited)


Assets                                                              September 30, 2004    June 30, 2004
-----------------------------------------------------------------  --------------------  ---------------
<S>                                                                <C>                   <C>

Current Assets:
Cash                                                               $             1,274   $        5,469
                                                                   --------------------  ---------------
       Total current assets                                        $             1,274   $        5,469

Property and equipment, net                                        $            25,261   $       37,210
Intangible assets, net                                             $           487,339   $      496,022
Investments                                                        $           225,310   $      107,780
                                                                   --------------------  ---------------

      Total other assets                                           $           737,910   $      641,012

      TOTAL ASSETS                                                 $           739,184   $      646,481
                                                                   --------------------  ---------------

Liabilities and Stockholders' (Deficit)
-----------------------------------------------------------------  --------------------  ---------------
Current Liabilities:
Accounts payable                                                   $           723,418   $      669,274
Accrued liabilities                                                $           397,590   $      401,451
Judgments payable                                                  $           445,888   $      435,012
Other current liabilities                                          $         1,828,908   $    1,787,871
Payable to officer                                                 $           221,887   $      170,572
Note payable related party                                         $           111,568   $      117,568
Note Payable                                                       $           206,774   $      333,377
                                                                   --------------------  ---------------
      Total current liabilities                                    $         3,936,003   $    3,915,125

      Total Liabilities                                            $         3,936,033   $    3,915,125
                                                                   --------------------  ---------------

Stockholders' (deficit)
Preferred Stock, par value $.001                                   $               750   $          903
Authorized 10,000,000  Issued  750,000 and 902,639
At September 30 and June 30, 2004 respectively
Common stock, par value $.001                                      $         3,410,357   $    2,015,928
Authorized 10,000,000,000 Issued 3,410,356,692 and 2,015,926,692
At September 30 and June 30, 2004 respectively
Additional Paid in Capital                                         $         6,507,724   $    6,617,602
Accumulated deficit                                                $       (13,115,680)  $  (11,903,077)
                                                                   --------------------  ---------------

      Total Stockholders' (Deficit)                                $        (3,196,849)  $   (3,268,644)
                                                                   --------------------  ---------------

      Total Liabilities & Stockholders Deficit                     $           739,184   $      646,481
                                                                   --------------------  ---------------
</TABLE>

The  accompanying  notes  are  an  integral  part  of these financial statements


                                        4
<PAGE>

<TABLE>
<CAPTION>

                      ALPHA WIRELESS BROADBAND, INC
                  CONSOLIDATED STATEMENTS OF OPERATIONS
                              (Unaudited)


                                          3 Months Ended  3 Months Ended
                                          September 30,   September 30,
                                               2004            2003
                                         ----------------  -------------
<S>                                      <C>               <C>
Revenues                                 $             0   $          0

Cost and expenses:
   Cost of revenues                      $             0   $          0
   Selling, general and administration   $       313,657   $    275,578
   Depreciation and amortization         $        25,137   $    378,817
                                         ----------------  -------------

     Total costs and expenses            $       338,794   $   (654,395)
                                         ----------------  -------------

Net income (loss) from operations        $      (338,794)  $   (654,395)

Other income                             $           620   $    118,405

Other (expense)                          $      (874,428)  $ (1,449,236)
                                         ----------------  -------------

Income (loss) before income taxes        $    (1,212,602)  $ (1,330,831)
                                         ----------------  -------------

Income taxes (benefit)                   $             0   $          0

Net income (loss)                        $    (1,212,602)  $ (1,985,226)
                                         ----------------  -------------

Net income (loss) per common shares                  nil            nil


Weighted average number of common
shares outstanding                         2,228,365,608    224,940,603
</TABLE>

The  accompanying  notes  are  an  integral  part  of these financial statements


                                        5
<PAGE>

<TABLE>
<CAPTION>

                          ALPHA WIRELESS BROADBAND, INC
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)

                                                     3 Months Ended
                                                      September 30,
                                               ----------------------------
                                                   2004           2003
                                               -------------  -------------
<S>                                            <C>            <C>

Cash Flows From Operating Activities
---------------------------------------------
Net income  (loss)                              ($1,212,602)   ($1,985,226)
   Adjustments to reconcile net income (loss)
   to net cash used by operating activities:
Depreciation and amortization                        25,137        378,817
Write down of Investment
Issuance of stock for services                      874,428        134,000
Adjustment for companies acquired
Changes in operating assets and liabilities:
   Accounts payable                                  54,144        403,821
   Accrued liabilities                               (3,861)       783,370
   Judgments payable                                 10,876
   Other current liabilities                         41,037
Payable to officer                                   51,315
Note Payable Related Party                          ( 6,000)
                                               -------------  -------------
Net cash used in operating activities             ($165,526)     ($285,218)
                                               -------------  -------------


Cash Flows From Investing Activity
---------------------------------------------
   Investment in GLDCC                               (7,530)
   Purchase of intangible assets                     (4,506)       118,405
                                               -------------  -------------
Net cash used in investing activates               ($12,036)  $    118,405
                                               -------------  -------------

Cash Flows From Financing Activates
---------------------------------------------
Net increase in  credit lines                       165,619
Net issuance of long-term debt                      173,367
                                               -------------  -------------
Net cash provided by financing activates       $    173,367   $    165,619
                                               -------------  -------------

Net increase (decrease) in cash                      (4,195)       ( 1,194)

Cash, beginning of quarter                            5,469          1,389
                                               -------------  -------------

Cash, end of quarter                           $      1,274   $        195
                                               -------------  -------------
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        6
<PAGE>

<TABLE>
<CAPTION>

                          ALPHA WIRELESS BROADBAND, INC
                     SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
                                   (Unaudited)


                                      3 Months Ended
                                       September 30,
                                    ----------------
                                      2004    2003
<S>                                 <C>
Interest Paid                       $  8,500
Taxes Paid                                 0

Common stock issued for services    $874,428
Common Stock issued for investment  $110,000
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        7
<PAGE>

                          ALPHA WIRELESS BROADBAND, INC
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)

Note  1   Summary  of  Significant  Accounting  Policies

Description  of  Business  and  Change  in  Control

Prior  to  December  31,  1997,  Alpha Wireless Broadband, Inc in September 2004
changed  its  name  and was formerly known as Internet Business's International,
Inc.  "the  Company" was in the food product manufacturing business and formerly
known  as  International  Food  and  Beverage,  Inc.  In  November  1998,  new
stockholders  bought  majority control from the previous Chief Executive Officer
through  a private transaction.  Immediately thereafter, the former CEO resigned
and  the  new  stockholders  assumed  the  executive  management  positions.  In
December  1998, after new management was in place, a decision was made to change
the  Company's principal line of business from manufacturing to high technology.
The  Company  changed  its  name  from  International  Food  & Beverage, Inc. to
Internet  Business's  International,  Inc.,  and  reincorporated  the Company on
December  8,  1998  in  the  state  of Nevada. During April of 1999, the Company
announced  the  opening  of  its  first  e-commerce  site  and  engaged  in  the
development,  operation  and  marketing of a number of commercial web sites. The
Company's  subsidiaries consist of: Lending on Line (providing real estate loans
and  equipment  leasing), Internet Service Provider (providing national Internet
access  dial-up  service,  wireless high speed Internet, and Internet web design
and  hosting),  E.  Commerce  (providing  Auction  sites),  and Direct Marketing
(providing  direct  marketing  of  long  distance  phone service, computers with
Internet access, and Internet web design hosting). The Company ceased operations
during  fiscal  year  ended  June  30, 2003. During the current fiscal year, the
Company  started  a  new  wireless operation through its wholly owned subsidiary
Skyy-Fi,  Inc  a  Nevada  Corporation,  providing  access  to  the  Internet, by
installing  equipment  in  locations  such as hotels and coffee shops for use by
their  patrons.  These  locations  are  commonly  known  as  Wi-Fi  Hotspots

After  the end of the current fiscal year, the Company, through its wholly owned
subsidiary  Skyy-Fi,  Inc.,  began  the installation of wireless Internet access
equipment  at  businesses  allowing  their patron's access to the Internet for a
fee.  At  the time of this report Skyy-Fi, Inc had 20 Wi-Fi locations installed.

During  September 2004 the Company changed its name to Alpha Wireless Broadband,
Inc.

The  Company  has  one  office  in  the  US  and  fewer  than  5  employees.

Basis  of  Presentation

The  consolidated  financial  statements include the accounts of the Company and
its  wholly  owned  subsidiaries.  Significant  inter-company  balances  and
transactions  are  eliminated  in  consolidation.

Use  of  Estimates

The  preparation  of  financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect  the  reported  amounts  of  assets  and  liabilities  and disclosures of
contingent  assets  and  liabilities at the date of the financial statements and
the  reported  amounts  of  revenues  and  expenses during the reporting period.
Significant  estimates  include  allowances  for doubtful accounts and notes and
mortgage  loans  receivable.  Actual  results could differ from those estimates.

Reclassifications

Certain amounts in the prior year financial statements have been reclassified to
conform  to  the  current  year  classification.

Cash  and  Cash  Equivalents

The Company considers all short-term, highly liquid investments with an original
maturity  date  of  three  months  or  less  to  be  cash  equivalents.

Property  and  Equipment

Property and equipment is stated at cost and depreciated using the straight-line
method over the estimated useful life of the assets, which is generally three to
five  years for computers and computer related equipment and five to seven years


                                        8
<PAGE>

for  other  non-computer  furniture  and  equipment.  Leasehold improvements are
amortized  using  the  straight-line  method over the shorter of their estimated
useful  lives  or  the  term  of  the  lease,  ranging  from  one to five years.

Investments

Investments  are  stated  at  the  lower  of  cost  or  market  value.

Intangible  Assets

Intangible  assets  consist  primarily  of  acquired  customer  bases, long-term
marketing  agreements,  goodwill,  and  other  items.  Customer  bases  acquired
directly  are  valued  at  cost,  which  approximates  fair value at the time of
purchase.  When  material intangible assets, such as customer bases and goodwill
are  acquired  in  conjunction  with  the  purchase  of  a  company, the Company
undertakes  a study by an independent third party to determine the allocation of
the  total  purchase  price  to  the various assets acquired and the liabilities
assumed.  The  costs  assigned  to  intangible  assets  are being amortized on a
straight-line  basis  over  the  estimated  useful lives of the assets, which is
normally  36  months.  Goodwill  and  other  intangible  assets are periodically
reviewed  for  impairment  to  ensure they are appropriately valued.  Conditions
that  may  indicate  an  impairment  issue  exists include an economic downturn,
changes in the churn rate of subscribers or a change in the assessment of future
operation.  In  the  event  that  a condition is identified that may indicate an
impairment  issue  exists,  an  assessment  is  performed  using  a  variety  of
methodologies,  including  cash  flow  analysis, estimates of sales proceeds and
independent  appraisals.

Additional  Paid-In  Capital

Paid  in  Capital  consists  of  stock issued for service, stock reverses, stock
issued  to  retire  debt  and  private  capital  placement.

In  September  2004,  stock  was  issued  for  services  and  debt  reduction.

In  June  2004 495,000,000 shares were issued for the note that the Company owed
for  prior  year  wages  in  the  amount  of  $316,577.

In  April  2003  the  par value of the Company's stock was changed from $.01 per
share to $.001 per share. The net difference of $704,462 was included in paid-in
capital.

Revenue  Recognition

For  current  Company  operations,  providing wireless Internet access, fees are
charged  either  to the proprietor of the WI-Fi hotspot location or the customer
using  the  services.  The  fees paid by a proprietor for services provided on a
month-to-month  basis  are billed at the end of each month for which the service
is contracted. The fees paid by customers using the wireless Internet access are
paid  at  the  time  service  is  provided.

Advertising  Expense

All  advertising  costs  are  expensed  when  incurred.

Concentration  of  Credit  Risk

The  Company  is  subject  to  credit  risk  through  trade receivables. Monthly
Internet  access  fees  and  web  hosting are generally billed to the customer's
credit  card, thus reducing the credit risk.  The Company routinely assesses the
financial  strength  of significant customers and this assessment, combined with
the large number and geographic diversity of its customers, limits the Company's
concentration  of  risk  with  respect  to  trade  accounts  receivable.

Income  Taxes

The  Company  accounts  for  income taxes under the asset and liability approach
where  deferred  income  tax  assets  and  liabilities  reflect  future  tax
consequences,  this  is  based on enacted tax laws, of the temporary differences
between  financial  and  tax  reporting  at  the  balance  sheet  date.

Earnings  (Loss)  per  Share

Basic  earnings  (loss) per share is based on the weighted effects of all common
shares  issued  and outstanding, and is calculated by dividing net income by the
weighted  average shares outstanding during the period.  Diluted earnings (loss)


                                        9
<PAGE>

per share is calculated by dividing net income by the weighted average number of
common  shares  used in the basic earnings per share calculation plus the number
of  common  shares  that  would be issued assuming conversion of all potentially
dilutive  common  shares outstanding.  Dilutive earnings (loss) per share is not
presented  since  diluted  securities  have  an  anti-dilutive  effect.

Recent  Accounting  Pronouncements

 In  December  2003,  the  Securities  and  Exchange  Commission  released Staff
Accounting  Bulletin  No.  104,  "Revenue  Recognition"  ("SAB  104").  SAB  104
clarifies  existing  guidance  regarding  revenue  recognition.  The  Company's
adoption  of  SAB  104  did  not  have  an impact on its consolidated results of
operations,  financial  position  or  cash  flows.

In  May  2003,  the  FASB issued SFAS No. 150, "Accounting for Certain Financial
Instruments  with  Characteristics  of Both Liabilities and Equity," ("Statement
150").  Statement  150  establishes  standards  for  issuer  classification  and
measurement  of  certain  financial  instruments  with  characteristics  of both
liabilities  and equity. In accordance with this standard, financial instruments
that  embody  obligations  for  the  issuer  are  required  to  be classified as
liabilities.  This  statement is effective for all financial instruments entered
into  or  modified  after  May  31, 2003, with certain exceptions. The Company's
adoption  of  Statement  150  did  not  have an impact on results of operations,
financial  position  or  cash  flows.

In  April  2003,  the  FASB  issued SFAS No. 149, "Amendment of Statement 133 on
Derivative  Instruments  and  Hedging  Activities,"  that  amends  and clarifies
financial accounting and reporting for derivative instruments, including certain
derivative  instruments embedded in other contracts, and for hedging activities.
This statement is effective for contracts and hedging relationships entered into
or modified after June 30, 2003, with certain exceptions. The Company's adoption
of  SFAS  No.  149  did  not  have an impact on financial position or results of
operations  or  cash  flows.

In  January  2003, the FASB issued FASB Interpretation No. 46, "Consolidation of
Variable  Interest  Entities,"  ("FIN 46"). FIN 46 requires the consolidation of
variable  interest  entities  in  which  an enterprise absorbs a majority of the
entity's  expected losses, receives a majority of the entity's expected residual
returns,  or  both,  as  a  result  of ownership, contractual or other financial
interests  in the entity. FIN 46 is effective for the first quarter of 2004. The
Company does not expect its adoption of FIN 46 to have an impact on consolidated
results  of  operations,  financial  position  or  cash  flows

In  December  2002,  the  Financial  Accounting Standards Board, or FASB, issued
Statement  of  Financial Accounting Standards, or SFAS, No. 148, "Accounting for
Stock-Based  Compensation - Transition and Disclosure," an amendment of SFAS No.
123.  SFAS  No.  148  provides alternative methods of transition for a voluntary
change  to  the  fair  value based method of accounting for stock-based employee
compensation.  In  addition,  SFAS No. 148 amends the disclosure requirements of
SFAS  No.  123  to  require  more  prominent  and  more  frequent disclosures in
financial  statements  about  the  effects  of  stock-based  compensation.  This
statement  is  effective  for financial statements for fiscal years ending after
December  15,  2002.  SFAS  No.  148  has  not  had  any impact on the Company's
financial  statements  as  management  uses the fair value of goods and services
received  to  determine  the  number  of  shares  to  issue.

Note  2  Business  Combinations

The  Company's  business combinations have been accounted for using the purchase
method  and,  accordingly, the total purchase price of each acquired company was
allocated  to  the  tangible  assets and liabilities and identifiable intangible
assets  based  on  their  estimated  fair  values  as of the closing date of the
acquisition.  The  excess  purchase  price  over  the  fair value is recorded as
goodwill.  Results  of  operations  for  the  acquired  companies  are  included
prospectively  from  the  date  of  acquisition.

In December 2003 the Company acquired the assets of Debit Card Marketing Company
Enterprises,  Inc  for  60,000,000  shares  of  Global  Debit  Cash Card, Inc. a
subsidiary  of  the  Company,  which  included reduction of the note owed by the
Company  to $515,000 that was transferred as an asset to Global Debit Cash Card,
Inc.

In  August  2003 the Company acquired Alpha Tooling, Inc. with 190,000 shares of
DCM  Enterprises, Inc stock, as per the agreement with DCM Enterprises, Inc. The
Company  then  transferred Alpha Tooling, Inc to DCM Enterprises, Inc for credit
towards  the  debit it had with DCM Enterprises, Inc. After October 1st 2003 the
transaction  was  changed  by  agreement  to  an  Asset  assignment. The Company
assigned  certain  assets  of Alpha Tooling for credit of $311,639 which reduced
the  debt  owed  to  DCM Enterprises, Inc from $760,000 to $448,361. The Company
retained  the  Alpha Tooling Corporation which had assets of $42,050 (which were
not  assigned  to  DCM  Enterprises,  Inc.),  and  debt  of  $351,306.


                                       10
<PAGE>

In  June  2002  the  Company  announced  the sale of Ace Optics, a subsidiary of
Guarantee  Capital  Group,  to  CRT  Corporation  for  $2,000,000  worth  of CRT
restricted  stock  (2,000,000  shares).

In  June  2002  the  Company  announced  plans to divest itself of the Guarantee
Capital  Group  subsidiary,  and  in  anticipation  of  that  occurrence  ceased
operations  of  the  on-line  mortgage  lending  group.

In  February  2002  the  Company announced plans to spin-off Global Construction
Buying  Group  to  its shareholders by the year end.  This transaction was never
completed.

In  September  2001  the Company started Guarantee Capital Group, which acquired
the  computer,  furniture  and  processing equipment from the new owner of Atlas
Capital  Corporation  for  $30,000. In November 2001 Guarantee Capital Group had
exceeded  the  capacity of its mortgage banking line. This prevented the funding
of  the  balance  of  its  processed loans and resulted in most of the employees
being  laid  off.  The  Company  ceased the operation of Guarantee in June 2002.

In  September  2001  the  Company started a new marketing subsidiary 1st2 Market
Incorporated and ceased operating its predecessor, Allstates Communications Inc.
The  new  subsidiary  only  markets  the  Company's  products  whereas Allstates
marketed  cell  phones  for  cellular  phone  companies.

In  March  2001, the Company ceased to operate Global GPP Corporation and closed
its  corresponding  operation in Europe.  The Company started a new corporation,
Global Construction Buying Group, a wholly owned subsidiary, whose main asset is
the  equipment  acquired  from  Global  GPP  Corporation.

In  October  2000,  the  Company  signed  an  acquisition  agreement  with
Auction-Sales.Com.  The  Company  invested  $180,000 in Auction-Sales.Com and in
December  2000  rescinded  the acquisition due to undisclosed debts. The Company
sued  for  the return of the funds and the case was remanded to arbitration. The
Company  lost  the  arbitration  and  wrote  off  the  $180,000  investment.

In  October  2000,  the  Company  acquired the auction website operations of the
Sonic  Auction  Company for a purchase price of approximately $5,000.  With this
acquisition  the Company acquired a database and a functioning web auction site.
The  Company  issued  500,000 shares of restricted common stock to acquire Sonic
Auction  Company.  This  site  ceased  operations  in  March  of  2001.

In  April  2000, the Company acquired all the outstanding stock of Atlas Capital
Corporation, a mortgage-banking company, for 600,000 shares of restricted common
stock valued at $6,000. In connection with the acquisition, the Company acquired
assets  of  approximately  $3,183,000  and  assumed liabilities of approximately
$3,179,000.  The  difference  of  $260,000  was  recorded  as  intangible assets
related  to  acquisition of trade names, websites, and workforce-in-place and is
being  amortized  over  5  years.  In August 2001 the company sold Atlas Capital
Corporation  with  its  assets  and  liabilities.

In  March  2000, the Company acquired the assets and assumed certain liabilities
of  Internet 2xtreme, an Internet Service Provider based in northern California.
The  total  purchase  price  was  $735,000,  which consisted of $17,635 cash and
124,589 shares of restricted common stock valued at $186,888. In connection with
the  acquisition,  the  Company  recorded  intangible  assets  of  approximately
$666,000,  which consisted of approximately 4,800 customer accounts, website and
workforce-in-place,  which  are  being  amortized  over  5  years.

In  March 2000, the Company acquired 80% of the outstanding shares of Global GPP
for $500,000.  Global GPP owns a business-to-business website, equipment and has
strategic agreements with IBM Hungary to market business-to-business services in
Eastern  Europe.

In  February  2000,  the  Company  acquired  the  assets  and  assumed  certain
liabilities  of  Direct Communications, Inc., a wireless communications company.
In  addition  to assuming certain liabilities, the Company paid $80,000 cash and
issued  30,000  shares  of  restricted company stock valued at $300.  Intangible
assets  purchased  totaled  $265,000,  consisting of customer lists, website and
workforce-in-place  and  is  being  amortized  over  5  years.  These assets and
liabilities  were transferred to the newly formed and wholly owned subsidiary of
the  Company,  Allstates  Communications  Inc.

In  December  1999  the  Company  entered into a service agreement to market its
services on the Internet for 6,000,000 shares of common stock valued at $60,000.


                                       11
<PAGE>

In November 1999, the Company acquired an E Commerce website Optical Brigade, an
on-line  sunglass  distribution  website, for 50,500 shares of restricted common
stock  valued  at  $50,500.

In  August  1999,  the Company acquired the website, Net 2 Loan, an on-line loan
processing  website,  for  400,000  shares  of restricted common stock valued at
$4,000.

In  July  1999  the  Company  acquired MBM Capital Group for $72,000 and 112,667
shares  of  restricted  common  stock valued at $1,127.  MBM was sold during the
fiscal  year  of  acquisition  for  a  $150,000  note. After the sale MBM ceased
operations  and  the  Company  considers  the  note  valueless.

In  June  1999,  the  Company  acquired  the assets of L.A. Internet, a southern
California-based  Internet  Service  Provider, which included customer accounts,
trade  name, websites, etc. for $545,000 in exchange for a reduction of the Note
Receivable  from  Iron  Horse  Holdings,  Inc.  (see  Preferred  Stock  Note 6).

Note  3  Certain  Financial  Statement  Information

<TABLE>
<CAPTION>
                                                    June 30,        Sept. 30
                                                      2004            2004
                                                -----------------  ----------
<S>                                             <C>                <C>
Investment:
  Stock of PMCC/GNVN                            $        107,692   $ 107,692
  Stock of DCM Enterprises                                    88          88
      Stock of Global                                                  7,530
  Stock of Save the World                                            110,000
                                                -----------------  ----------
  Total Long Term Investments                   $        107,780   $ 225,310
                                                =================  ==========

Property and equipment:
  Office furniture and equipment                $        146,683   $ 146,683
  Machinery and computer equipment                        12,809      12,809
  Less:  accumulated depreciation                       (122,282)   (134,231)
                                                -----------------  ----------
  Property and equipment, net                   $         37,210   $  25,261
                                                =================  ==========

Intangible assets:
  Web Sites                                                3,000       3,000
  Computer Programs                                        3,772       8,277
     Purchase of Territory Marketing Agreement           515,000     515,000
      Less:  accumulated amortization                    (25,750)    (38,938)
                                                -----------------  ----------
  Intangible assets, net                        $        496,022   $ 487,339
                                                =================  ==========
</TABLE>

Note  4.  Note  Payable

Note  payable  as  of September 30, 2004 consists of the following: Note payable
Windsor  Professional  Plaza  LLC.

     Note  Payable  -  Windsor  Professional  Plaza  LLC  $  206,744
     ---------------------------------------------------  ----------
                                               Total      $  206,744
                                               -----      ----------

The  note  payable  bears  interest  at  prime  plus 4% and is due May 14, 2006.
Interest  is  payable  quarterly.  The  note  is secured by series A convertible
preferred  stock.  See note 7 Preferred Stock. This note is currently in default
which per legal counsel allows the note holder to convert the preferred stock to
common  stock.

Note  5.  Going  Concern

The  accompanying  financial  statements  have  been prepared in conformity with
generally  accepted accounting principles, which contemplate continuation of the
company  as  a going concern. The Company has experienced significant losses. As
of  September  30,  2004  the  current  liabilities  exceed  current  assets  by
$3,934,759.  As  shown  in  the financial statements, the Company incurred a net
loss  of  $1,212,602  for the first quarter of  fiscal year ended June 30, 2005.

The  future  success  of  the  Company  is  dependent  on  its ability to obtain
additional  capital  to  develop  its proposed products and ultimately, upon its
ability  to  attain  future  profitable  operations.  The  Company  has obtained


                                       12
<PAGE>

financing  for the expansion of its current operations through Blue Bear Funding
formerly  1st  American  Factoring,  LLC,  and has a funding line though Windsor
Plaza  Funding  LLC  and KFG LLC and the Company has also established a Creditor
Trust  to  pay  off  debts  from  the  previous  operations.

Note  6  -  Related  Party  Transactions

The  Company  entered into several transactions with David Karst, a shareholder,
and  several  companies  he  owns  as  follows:

During July 2004 the Company established a Creditor Trust to try to work out the
Company's  debts. Management intends to fund the Trust with 1,500,000.000 shares
of  the  Company's  common  stock  during  November 2004.  However, the Trust is
authorized to accept assets of $1,500,000 or approximately 4,500,000,000 shares.
The  Trustee KFG LLC. is owned by a shareholder of the Company and is related to
the  long-term  note  holder  and  will  receive  a Trustee fee of the lesser of
$10,000  or  10%  of  the amount paid out by the Trust each month. Additionally,
during  November  2004  Financial  Services  LLC.  was  appointed  as  the Trust
Protector.  Financial  Services  LLC.  is  owned  by  the  Trustee.

During  August  and  September  2004,  Windsor  Professional  Plaza  LLC.  (the
Noteholder)  converted  100,000  shares  of  convertible  preferred  stock  for
1,026,390,000  shares  of  common  stock  which  was  then used to pay operating
expenses  of  the  company.

David  Karst  on  behalf  of Windsor Professional Plaza LLC controlled 1,029,231
shares  of  convertible  preferred  stock.  The  stock  is  convertible  into
10,292,310,000  shares  of  common stock which would give David Karst control of
the  Company  if  all  the  shares  were  converted.

During  May  and  June 2004  54,626shares of preferred stock were converted into
546,260,000  common  shares  and  used  to  pay  expenses  of  the  Company.

During June 2004, the Company cancelled 71,966 shares of preferred stock because
they  would  have  converted  into  an  amount  of  shares  in  excess  of those
authorized.

The  Company borrowed $333,377 from Windsor Professional Plaza, LLC, during June
2004.

The  Company issued $300,000 worth of common stock to Windsor Professional Plaza
LLC  during the first quarter of Fiscal year ending June 30, 2005 as payment for
$300,000  worth  of  debt.

During  the  same  quarter,  the  Company  borrowed  an additional $173,367 from
Windsor  to  pay  off  debts.  (See  Note  4).

The  Company appointed KFG LLC as the Trustee for the Creditor Trust - (See Note
13.)

The  Company  appointed  Financial  Services  LLC  as the Creditor Trust - Trust
Protector  -  (  See  Note  13).

Subsequent  to  June  30,  2004,  Skyy  Fi entered into a factoring and Security
Agreement  with 1st American Factoring a/k/a Blue Bear Funding, a sister Company
of  Financial  Services  LLC.

The  Company has entered into various transactions with entities affiliated with
its  President  as  follows:

The  President  of  the Company is also the CEO and Director of DCM Enterprises,
Inc.  See  Note  11  for details of the various transactions between the Company
and  DCM  Enterprises.

The  President  of  the  Company  is  an officer of Global Debit Cash Card, Inc.
("GDCC").  The  Company during 2004 acquired marketing rights from GDCC for cash
and  stock  consideration  valued  at  $515,000.

During  2004  the  Company  issued  13,000,000  common shares to children of its
president  for  consulting  services  rendered.


                                       13
<PAGE>

Note  7.     Stockholders'  Equity

Authorized  Shares

On  September  30, 2004 the Company amended its Certificate of Incorporation and
authorized  5,000,000  shares  of  Series  C  Preferred  stock, $0.01 par value,
convertible,  with  a  stated  value of $1.00 per share for conversion purposes.
The  C  Preferred  stock  is convertible at the option of the holder into common
shares  of  the  Company  at  the end of 12 months from the date of its issuance
based  upon  the ten day average trading price of the common stock just prior to
the  end  of the 12 month holding period.  The conversion ratio will be adjusted
for  any  stock  splits,  dividends  or  distributions.

During  April  2003 the board of directors amended the articles of incorporation
to  increase  the authorized to 10,000,000,000 shares of which 9,990,000,000 are
common  shares and 10,000,000 are preferred. The shares were initially increased
in  April  2003  to  2,000,000,  and  the  balance was issued in April 2004. The
Company  does  not  have  enough  Authorized shares to issue in the event of the
conversion  of  all  of  its  preferred  stock  outstanding.

Stock  Issuance

During  first quarter of fiscal year ended June 30, 2005 the following stock was
issued:

$300,000 worth of common stock to Windsor Professional Plaza LLC  as payment for
$300,000  worth  of  debt.

220,000,000 shares were issued to acquire 22,000 shares of Save the World valued
at  $5.00  per  share.

874,430,000  shares  were  issued  for  services.

During  fiscal  year  ended  June  30,  2004,  the  following  stock was issued:

495,000,000 shares were issued for payment in full on a note owed by the Company
for  past  due  wages.

546,260,000  shares  of common stock were issued per the conversion of preferred
stock  into  common,  pursuant to the agreement with Windsor Professional Plaza,
LLC.

136,000,000 shares of common stock were issued as payment to consultants in lieu
of  cash for services provided pursuant to consulting agreements. The fair value
of  the  shares  was  recorded  as  prepaid  professional services and amortized
ratably  over  the term of the contract.  These shares were issued pursuant to a
Form  S-8  registration  statement

156,390,807  shares  of restricted common stock were issued to Global Debit Cash
Card  pursuant to the Territory Marketing Agreement, as amended, in exchange for
the  limited exclusive marketing rights to sell the debit cards in the states of
Colorado  and  Utah  for  a  period  of  ten  (10)  years.

170,000,000 shares of common stock were issued as payment to consultants in lieu
of  cash for services provided pursuant to consulting agreements. The fair value
of  the  shares  was  recorded  as  prepaid  professional services and amortized
ratably  over  the term of the contract.  These shares were issued pursuant to a
Form  S-8  registration  statement

200,000,000  shares of restricted common stock were issued to repurchase 200,000
shares  of  DCM.

54,000,000  shares of common stock were issued as payment to consultants in lieu
of  cash for services provided pursuant to consulting agreements. The fair value
of  the  shares  was  recorded  as  prepaid  professional services and amortized
ratably  over  the term of the contract.  These shares were issued pursuant to a
Form  S-8  registration  statement

80,000,000  shares  of  restricted common stock were issued as per agreement for
the  repurchase  of  80,000  shares  of  DCM.

The company complies with the provisions of Emerging Issues Task Force Issue No.
96-18,  Accounting  for  Equity  Instruments  Issued to Other Than Employees for
Acquiring,  or  in  Conjunction  with, Selling Goods or Services ("EITF 96-18"),
with  respect to stock issuances to such non-employees, whereby the value of the
services  was  determined  as  a  reliable  measurement  of  fair  value.

Stock  Issuance  for  Acquisitions

Refer  to  Note  2-Business  Combinations


                                       14
<PAGE>

Preferred  Stock

In  May  2004  Mercatus,  with  the  consent of the Company, assigned 1,029,231,
preferred  shares  to Windsor Professional Plaza, LLC.  During the first quarter
of  fiscal year ended June 30, 2005 the Company cancelled 35,186 shares in order
to  reduce preferred stock outstanding because they would have converted into an
amount  of  common  shares  in  excess of those authorized. Windsor Professional
converted  117,453  shares  of  preferred  stock.

Note  8  Income  Taxes

No  provision  for  income taxes has been recorded in the accompanying financial
statements  as  a  result of the Company's net operating losses. The Company has
unused  tax  loss  carry  forwards of approximately $12,500,000 to offset future
taxable  income.  Such  carryforwards  expire  in  the years beginning 2021. The
deferred  tax  asset  recorded  by  the  Company  as  a result of these tax loss
carryforwards  is approximately $4,000,000 and $2,400,000 June 30, 2004 and 2003
respectively.  The Company has reduced the deferred tax asset resulting from its
tax  loss  carryforwards  by  a  valuation  allowance  of an equal amount as the
realization  of  the  deferred  tax  asset  is  uncertain. The net change in the
deferred  tax  asset  and valuation allowance from July 1, 2003 to June 30, 2004
was  an  increase  of  approximately  $1,600,000.

Note  9  Commitments

The  Company,  through  its Alpha Tooling Inc. subsidiary has entered into lease
agreements  for  office  space that expire through June, 2007. The Company rents
additional  office  space  in  Nevada,  on  a  month  to  month basis. Remaining
commitments  under  the  operating  leases  are  as  follows:

     Fiscal Year Ending June 30           Amount
     --------------------------          --------
     2005                                $38,640
     2006                                 40,572
     2007                                 34,734
                                         --------
                                         $113,946

Note  10  Segment  Information

In accordance with SFAS No. 131, "Disclosure about Segments of an Enterprise and
Related Information," management has determined that there were three reportable
segments  based  on  the customers served by each segment: Full service internet
service  provider  (ISP).  Such  determination  was  based on the level at which
executive  management  reviews  the  results  of  operations  in  order  to make
decisions  regarding performance assessment and resource allocation. Even though
all  operations  ceased before the previous year end of June 30, 2003 there were
ongoing  expenses  related  to  the  closing  of  the  respective  operations.

The  Company is currently a start up business that is concentrating on providing
"Wireless Internet" access at business locations. The Company was a full service
Internet service provider that served customers requiring Internet access in the
western  United States through dial-up, and high-speed wireless; web hosting and
web  design  (which  ceased  operations  as  of  June  30,  2003).

Certain  general  expenses  related  to  advertising  and marketing, information
systems,  finance  and  administrative groups are not allocated to the operating
segments  and  are included in "other" in the reconciliation of operating income
reported  below.  The  accounting policies of the segments are the same as those
described  in  the  summary  of  significant  accounting  policies (see Note 1).

Information  on  reportable  segments  is  as  follows:


                                       15
<PAGE>

<TABLE>
<CAPTION>

           FIRST QUARTER OF FISCAL YEAR ENDED 2005 AND 2004
          --------------------------------------------------
                             September 30, 2004    September 30, 2003
<S>                         <C>                   <C>
W-Fi ISP, FULL-SERVICE ISP
NET SALES                   $                 0   $                 0
OPERATING INCOME            $            (5,917)  $          (645,395)

OTHER
NET INCOME                  $               620   $           118,405
OPERATING INCOME            $        (1,206,685)  $        (1,449,236)

TOTAL
NET INCOME                  $                 0   $           118,405
OPERATING INCOME            $        (1,212,602)  $        (1,985,226)
</TABLE>

Note  11  Other  Events

a.  Company  Acquisition

In December 2003 the Company acquired the assets of Debit Card Marketing Company
Enterprises,  Inc  for  60,000,000  shares  of  Global  Debit Cash Card, Inc. (a
subsidiary  of  the  Company)  which  included reduction of the note owed by the
Company  to  $515,000.  That  debit transferred as an asset to Global Debit Cash
Card,  Inc.

In  June  2002,  DCM  Enterprises,  Inc.  ("DCM") entered into an asset purchase
agreement  with  the Company for the purchase of assets consisting of equipment,
inventory,  and  proprietary  information  used  in  the  sale  of  sunglasses
(hereinafter  referred  to  as  "Ace  Optics").  The purchase price consisted of
2,000,000  restricted shares of DCM's common stock valued at $1,000,000 or $0.50
per share.  However, due to a disagreement with the Company's former officer and
director,  the Company was unable to take control of Ace Optics.  Therefore, the
transaction was rescinded.  On August 22, 2003, DCM and the Company entered into
an agreement to compensate DCM for the rescinded Ace Optics agreement.  Pursuant
to  the  Compensation  Agreement,  IBII  has  agreed  to  compensate  the  DCM
approximately $768,000 in either cash, stock, or in other assets mutually agreed
upon  since  the  Company  has  received  approximately  $141,000  in equipment,
$269,000  in  cash,  $150,000  in  land  and  $65,060 in deposit related to real
property  purchase.  The  amount  owed  under this agreement carries a 5% annual
interest  rate.  The entire amount is owed and due on February 22, 2005.  Albert
Reda,  the  Company's  CEO,  also  serves  as  DCM's  CEO.

In  September  2003 the Company through its wholly owned subsidiary Global Debit
Cash  Card,  Inc,  a  Nevada Corporation (GLCD), agreed to purchase from DCM the
Colorado  and  Utah territories for marketing the CARDS as per the USA Territory
Marketing  Representative Agreement. Pursuant to the terms of the agreement GLCD
operates  as  the  Territory  Marketing  Representative in Colorado and Utah and
license  resellers  of the CARDS. The Licensed Activated Resellers (LAR) will be
licensed  through  GLCD,  the  Territory  Marketing  Representative.

In  August  2003 the Company acquired Alpha Tooling, Inc. with 190,000 shares of
DCM  Enterprises, Inc stock.  As per the agreement with DCM Enterprises, Inc the
Company  transferred  Alpha  Tooling,  Inc  to  DCM  Enterprises, Inc for credit
towards  the  debit it has with DCM Enterprises, Inc. After October 1st 2003 the
transaction  was  changed  by  agreement  to  an  Asset  assignment.

b.  Marketing  Agreement

The  USA  Territory  Marketing  Representative Agreement previously entered into
between  the  Company  and Global Debit Cash Card, Inc. was amended on March 15,
2004, to reflect the receipt of 156,390,807 shares of common stock as payment in
full  in exchange for the limited exclusive right to market and sell debit cards
in  the  states  of  Colorado  and  Utah  for  a  period  of  10  years.

c.  Stock  Repurchase

In  December  2003 the Company reacquired 200,000 shares of DCME for 200,000,000
restricted  shares  of  the  Company.

The  stock  repurchase  agreement  was  modified  allowing an additional 200,000
shares  of  DCME  to  be  repurchased  by  the  Company.


                                       16
<PAGE>

In  September 2003 the Company agreed to reacquire the 149,283 shares previously
sold to the investor.  The agreement provides for the issuance of 560,000 shares
of  DCM  Enterprises  ("DCME")  common stock in addition to 40,000,000 shares of
restricted common stock of the Company. The agreement also allows the Company to
purchase  from  the  investor 200,000 shares of the 560,000 shares of DCME based
upon  the  following  terms  per  quarter.  40,000 shares of DCME for 40,000,000
shares of restricted common stock of the Company. This agreement to purchase the
200,000  shares  of  DCME  is  only  in  effect until such time that DCME begins
trading.

d.  Agreement  between  the  company  and  DCM  Enterprise,

March  18  2004  DCM  filed  the  following  information  on  form 8K as further
agreement  to  the  original  agreement  between  the  Company  and  DCM:

In  August  2003  the  Company  agreed  to  provide  the  Buyer of Ace Optics an
alternative  company  or  return  the  Buyer's  stock  since  Ace  Optics ceased
operations  immediately after the acquisition. In lieu of an alternative Company
the  Buyer  and Seller agreed that the balance of the DCME stock received by the
Seller will be returned to the Buyer. Subsequently the Company acquired and then
sold  Alpha  Tooling  to  DCM.

In  August  2003 The Company acquired Alpha Tooling, Inc. with 190,000 shares of
DCM  Enterprises,  Inc stock.  As per an agreement with DCM Enterprises, Inc the
Company  initially  transferred  Alpha  Tooling, Inc to DCM Enterprises, Inc, in
exchange  for  a reduction of the debit it had with DCM Enterprises, Inc. During
October  2003  the  transaction was changed by agreement to an Asset assignment.
The  Company  assigned  certain  assets  of Alpha Tooling for credit of $311,639
which  reduced the debt owed to DCM Enterprises, Inc. from $760,000 to $448,361.

Note  12  -  Legal  Proceedings

Globalist  v.  Internet  Business's  International,  Inc.  et  al
-----------------------------------------------------------------

In  this  matter  Globalist  sued  the  Company  and was awarded a judgment plus
interest  in  the amount of approximately $301,000. The Company has appealed the
court's  decision  and  the  award.

Ronald  Friedman,  Robert  Friedman,  the  Ronald Friedman 1997 Grantor Retained
--------------------------------------------------------------------------------
Annuity  Trust  v.  Internet  Business's  International, Inc. et al and Internet
--------------------------------------------------------------------------------
Business's  International.  Inc. v Ronald Friedman 1997 Grantor Retained Annuity
--------------------------------------------------------------------------------
Trust
-----

In  April  2001  Ronald  Friedman  and the Ronald Friedman 1997 Grantor Retained
Annuity  Trust  sued the Company for, among other things, breach of contract, in
the  United  States  District Court, Southern District of New York. The case was
transferred to the United States District Court, Central District of California,
Southern  Division,  to  be consolidated with Internet Business's International.
Inc.  v  Ronald  Friedman 1997 Grantor Retained Annuity Trust.  At that time the
Company  filed a cross-complaint against the Trust for rescission and the return
of  $1,006,857.  This  case  has  been  dismissed  by  the  judge.

Community  Bank  of  Nevada  v  Internet  Business's  International,  Inc. et al
--------------------------------------------------------------------------------

On  December  20, 2000, the Community Bank of Nevada filed a lawsuit in District
Court, Clark County against Internet Business's International. Inc., seeking the
return  of  equipment.  The  Company  was not aware of the lawsuit and a default
judgment  was  entered  against  the  Company  in  the  amount of $134,052.  The
Company's  attorney  is  currently  in  negotiations  to  settle  this  matter.

Louis  Cherry  v.  Internet Business's  International,  Inc.
------------------------------------------------------------

On  June 4, 2004 Mr. Cherry filed a lawsuit in California Superior Court, Orange
County.  Mr.  Cherry  alleges breach of an employment contract and is seeking an
unspecified amount of money in damages. At the time of this filing the matter is
still  pending.

 Management of the Company believes that due to its current financial condition,
any  unfavorable  outcome  in  the  above matters will have a materially adverse
effect  on  the financial condition, results of operations and cash flows of the
Company.


                                       17
<PAGE>

Note  13-  Subsequent  Events

In September 2004 the Company entered into a binding Letter of Intent to acquire
Seamless  P2P  LLC for preferred and common stock of the Company with a value of
$1,000,000  subject  to  adjustments  as  defined  in  the  agreement.

On  November  2,  2004  the  Company filed an 8K which included an update on the
Letter  of  Intent  (LOI)  entered between a subsidiary of the Company, Seamless
Peer  to  Peer,  Inc and Seamless P2P, LLC. Which stated; As of the date of this
report,  the  parties  to  the  LOI had not entered into a definitive agreement.
Notwithstanding,  the  parties  thereto  and the LOI contemplate the transaction
closing  on  or  before  December  31,  2004.


                                       18
<PAGE>

ITEM  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OR  PLAN  OF  OPERATIONS.

The  following  discussion and analysis of the Company's financial condition and
results  of operations should be read with the consolidated financial statements
and  related  notes  included  elsewhere  in  this  Report.

When  the  words  used  in  this  Report,  such  as;  "expects,"  "anticipates,"
"believes,"  "plans,"  "will"  and  similar expressions are intended to identify
forward-looking  statements.  These are statements that relate to future periods
and  include,  but are not limited to statements; as to statements regarding our
critical  accounting  policies,  adequacy  of  cash,  expectations regarding net
losses  and  cash  flow, statements regarding growth and profitability, need for
future  financing,  dependence  on  personnel,  operating  expenses,  ability to
respond  to  rapid technological change and statements regarding the issuance of
common stock to the Company's executive officers. Forward-looking statements are
subject  to  certain  risks and uncertainties that could cause actual results to
differ  materially  from those projected. These risks and uncertainties include,
but  are  not limited to, those discussed below, as well as risks related to our
ability to develop and timely introduce products that address market demand, the
impact  of  alternative  technological advances and competitive products, market
fluctuations,  the  Company's  ability to obtain future financing, and the risks
set  forth  below  under  "Factors That May Affect the Company's Results." These
forward-looking  statements  speak  only  as  of  the  date  hereof. The Company
expressly  disclaims  any  obligation  or  undertaking  to  release publicly any
updates  or  revisions  to  any  forward-looking  statements contained herein to
reflect  any change in the our expectations with regard thereto or any change in
events,  conditions  or  circumstances  on  which  any  such statement is based.

Overview

Alpha Wireless Broadband, Inc. ("Company") is currently a start up business that
is  concentrating on providing "Wireless Internet" access at business locations.
This  service  is  referred  to as Wireless Fidelity or Wi-Fi, for short.  Wi-Fi
also  refers  to  wireless  equipment  that meets published 802.11(x) standards.
Wi-Fi  equipment  operates  in 2.4 and 5.8 GHz which are unlicensed frequencies.
There  are  many wireless Internet systems available but they all have universal
compatibility.  The  Wi-Fi  POP  is  commonly  referred to as a "Wi-Fi Hotspot".
Wireless Internet refers to radio frequencies that may either be licensed (which
is  above 5.8 GHz "gigahertz") and or unlicensed frequency (which is between 2.4
to  5.8  GHz).

(A)  PLAN  OF  OPERATION

The  Company  is  currently  a  start up operation. As of September 30, 2004 the
company  had  acquired  80  contracts  for the installation of Wi-Fi Service. Of
which  20  were  viable  for the installation of W-Fi service and Wi-Fi services
were  installed  at those locations. The balance of the contracts were canceled.

The  Company  currently  has  less  then 5 employees and leases office space  in
Henderson,  Nevada.

(B)     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND
RESULTS  OF  OPERATIONS

With  the  Company  starting  up  a  business  it  is important to note that the
following  discussion  and  analysis  of  the Companies  financial condition and
results  of operations should be read with the consolidated financial statements
and  related  notes  included  elsewhere  in  this  Report.

The selected financial data for the first Quarter of Fiscal years ended June 30,
2004, 2003, are derived from the  financial statements of the Company and should
be  read  in  conjunction with the audited financial statements included herein.
These  are  restated based upon the change in revenue recognition. See Note 2 of
the  footnotes  to  the  financial  statements  titled  "Change  in  Revenue
Recognition".  The  change  only impacted the stated "Revenues" and not the "Net
income".

Analysis  of  Financial  Condition

There  was  no  revenue for the three month periods ended September 30, 2004 and
September  30,  2003.  The  Company  ceased operations during fiscal  year ended
June  30,  2003.  The Company's current operations  started effective July 2004.


                                       19
<PAGE>

Selling,  general and administrative expenses for the three months periods ended
September  30,  2004  and  2003  respectively, were  $313,657 and $275, 578. The
respective expensive were due to the Company currently being  in a startup phase
and during the same period for 2003 the Company had just ceased operations  June
30,  2003.

"Other  Income"  is either extraordinary income from payment in full on debt for
a reduced amount (with the difference represented as income) and  from  the sale
of fully or partially depreciated equipment where the income from  the  sale  is
greater  than  the  amount  depreciated.  Since  there are no expectations  that
furthers  sales  will  occur and that the revenues from previous operations  are
dissimilar  there  will  be  no  comparison  of  the  quarters.

Other  (expenses)  for  the  three  month  ended  September  30,2004  and  2003
respectively  of  ($874,428)  and  ($1,449,236),  are  primarily due the Company
currently  being  is  a startup phase during 2004 and due to the closing of  the
Company  during  2003  which  includes  and the write-off  of  the  amounts  due
from  each  segment.

<TABLE>
<CAPTION>

           FIRST QUARTER OF FISCAL YEAR ENDED 2005 AND 2004
          --------------------------------------------------
                             September 30, 2004    September 30, 2003
<S>                         <C>                   <C>
W-Fi ISP, FULL-SERVICE ISP
NET SALES                   $                 0   $                 0
OPERATING INCOME            $            (5,917)  $          (654,395)

OTHER
NET INCOME                  $               620   $           118,405
OPERATING INCOME            $        (1,206,685)  $        (1,449,236)

TOTAL
NET INCOME                  $                 0   $           118,405
OPERATING INCOME            $        (1,212,602)  $        (1,985,226)
</TABLE>

The  following  discussion  should  be  read  in  conjunction with the financial
statements  of the Company and notes thereto contained elsewhere in this report.

Results  of  Operations

In accordance with SFAS No. 131, "Disclosure about Segments of an Enterprise and
Related Information," management had determined that there were three reportable
segments,  (all of which have ceased operations in the fourth quarter for fiscal
year  ended  June  2003),  based  on  the customers served by each segment: Full
service internet service provider (ISP),which ceased operation during the fiscal
year  ended  June  2003.  The  current  wireless  internet  service
business-to-consumer  ("B2C")  provider  primarily consisted direct marketing of
the  Companies  services and products. Such determination was based on the level
at which executive management reviews the results of operations in order to make
decisions  regarding  performance  assessment  and  resource  allocation.

Certain  general  expenses  related  to  advertising  and marketing, information
systems,  finance  and  administrative groups are not allocated to the operating
segments  and  are included in "other" in the reconciliation of operating income
reported  below.  The  accounting policies of the segments are the same as those
described  in  the  summary  of  significant  accounting  policies  (  Note  1).

Information  on  reportable  segments  is  as  follows:

     (1)  ISP: The resultant loss for the Wi-Fi ISP segment for first quarter of
          fiscal  year  ended  June  30,  2005  was ($5,917) which were expenses
          related  to  the startup of this operation. The resultant loss for the
          first  quarter  of  fiscal year June 30, 2004 of ($654,395) was due to
          write  offs  of  this segments assets and other cost due to relocating
          assets  and  since this segment ceased operations in the third quarter
          of  fiscal  year  ended  June  2003,  a  segmented comparison would be
          meaningless.

     (2)  Other:  For  the first quarter of the fiscal years ended June 30, 2004
          and 2004 respectively received $620 in revenue from a returned deposit


                                       20
<PAGE>

          that  was written off for fiscal year ended June 30, 2002. The revenue
          of  $118,405  from  the  sale of a depreciated asset for more then its
          book  value  and  was  the  net  profit  from that sale. The losses of
          ($874,428)  and  ($1,449,236)  for  the same respective periods stated
          above were due to the starting up of one operations and the closing of
          prior  operations  and  relocation  of  offices  and  equipment.

Liquidity  and  Capital  Resources

Net  cash  used in operating activites at the end of the first quarter of fiscal
year  ended June 30, 2005, decreased to  ($165,526) when compared to the results
for  the  same  perioded  ended 2004 of ($285,218).  The Company has alternative
sources  of  capital  so  the  Company can expand its new Internet operations of
establishing wireless Internet locations commonly referred to as Wi-Fi hotspots.
This  is  being  provide by two sources; Windsor Professional Plaza LLC which is
providing  capital  to  resolve previous Company debts, and through 1st American
Factoring LLC which provides capital to expand the Companies current operations.

Capital  Expenditures

Other  than  as  set  forth  below,  no  material capital expenditures were made
during  the  first  quarter  ended  September  30,  2004.

 Acquisitions

In  August  2003 the Company acquired Alpha Tooling, Inc. with 190,000 shares of
DCM  Enterprises, Inc. stock, as per an agreement with DCM Enterprises, Inc. The
Company then transferred Alpha Tooling, Inc. to DCM Enterprises, Inc. for credit
towards  the debit it had with DCM Enterprises, Inc.  After October 1, 2003  the
transaction  was  changed  by  agreement  to  an  Asset Assignment.  The Company
assigned  certain  assets  of Alpha Tooling for credit of $311,639 which reduced
the  debt  owed  to DCM Enterprises, Inc. from $760,000 to $448,361. The Company
retained  the  Alpha  Tooling  Corporation  which  had  assets of $42,050 (which
were  not  assigned  to  DCM  Enterprises,  Inc.),  and  debt  of  $351,306.

In  September  2003  the  Company,  through  its  wholly owned subsidiary Global
Debit  Cash  Card,  Inc.,  a Nevada Corporation ("GLCD") agreed to purchase from
DCM  the  Colorado  and  Utah territories for marketing the CARDS as per the USA
Territory  Marketing  Representative  Agreement.  Pursuant  to  the terms of the
agreement GLCD will operate as the Territory Marketing Representative ("TMR") in
Colorado  and  Utah  and license resellers of the CARDS.  The Licensed Activated
Resellers  ("LAR")  will  be  licensed  through  GLCD,  the  TMR.

In  December 2003 GLCD acquired the assets of DCM for 60,000,000 shares of  GLCD
which  included  reduction  of  the  note owed by the Company to $515,000, which
was  transferred  as  an  asset  to GLCD.  GLCD is traded over the counter (OTC)
on  the  Pink  Sheets  LLC  quotation  service  under  the  symbol  "GLCD".

Critical  Accounting  Policies

The  Securities  and  Exchange Commission issued Financial Reporting Release No.
60, "Cautionary Advice Regarding Disclosure About Critical Accounting Policies,"
or  FRR  60,  suggesting  that  companies  provide  additional  disclosure  and
commentary  on  their  most  critical  accounting  policies.  The  most critical
accounting  policies  are the ones that are most important to the portrayal of a
company's  financial  condition and operating results, and require management to
make  its most difficult and subjective judgments, often as a result of the need
to make estimates of matters that are inherently uncertain. The Company believes
that  of  the  significant  accounting  policies  used in the preparation of the
consolidated  financial statements (see Note B to the Financial Statements), the
following are critical accounting policies, which may involve a higher degree of
judgment,  complexity  and  estimates.  The methods, estimates and judgments The
Company  uses  in  applying  these  most  critical  accounting  policies  have a
significant  impact  on  the  results  reported  in  the  Company's  financial
statements.

Off  Balance  sheet

The  Company  has not entered into any off balance sheet arrangements that have,
or  are  reasonably  likely  to have a current or future effect on our financial
condition,  changes  in  financial  condition,  revenues  or expenses, result of
operations,  liquidity, capital expenditure, or capital resources which would be
considered  material  to  investors.


                                       21
<PAGE>

Use  of  Estimates

The  preparation  of  the  consolidated  financial  statements are in conformity
with  United  States generally accepted accounting principles require us to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and  disclosure of contingent assets and liabilities at the date of
the  financial  statements  and  the  reported  amounts of revenues and expenses
during  the  period.  Actual  results  could  differ  from  those  estimates.

Stock-Based  Compensation  Arrangements

The  Company  issues  shares of common stock to various individuals and entities
for  certain  management,  legal,  consulting  and  marketing  services.  These
issuances  are  valued  at the fair market value of the service provided and the
number  of  shares  issued  is  determined,  based upon the closing price of our
common  stock on the date of each respective transaction. These transactions are
reflected  as  a  component  of  general  and  administrative  expenses  in  the
accompanying  statement  of  operations.

Recently  Issued  Accounting  Pronouncements

 In  December  2003,  the  Securities  and  Exchange  Commission  released Staff
Accounting  Bulletin No. 104, "Revenue Recognition" (SAB 104). SAB 104 clarifies
existing  guidance  regarding revenue recognition. The Company's adoption of SAB
104  did not have an impact on its consolidated results of operations, financial
position  or  cash  flows.

In  May  2003,  the  FASB issued SFAS No. 150, "Accounting for Certain Financial
Instruments  with  Characteristics of Both Liabilities and Equity," or Statement
150.  Statement  150  establishes  standards  for  issuer  classification  and
measurement  of  certain  financial  instruments  with  characteristics  of both
liabilities  and equity. In accordance with this standard, financial instruments
that  embody  obligations  for  the  issuer  are  required  to  be classified as
liabilities.  This  statement is effective for all financial instruments entered
into  or  modified  after May 31, 2003, with certain exceptions. Our adoption of
Statement  150  did  not  have an impact on our results of operations, financial
position  or  cash  flows.

In  April  2003,  the  FASB  issued SFAS No. 149, "Amendment of Statement 133 on
Derivative  Instruments  and  Hedging  Activities,"  that  amends  and clarifies
financial accounting and reporting for derivative instruments, including certain
derivative  instruments embedded in other contracts, and for hedging activities.
This statement is effective for contracts and hedging relationships entered into
or  modified  after June 30, 2003, with certain exceptions. Our adoption of SFAS
No.  149  did  not  have  an  impact  on  our  financial  position or results of
operations  or  cash  flows.

In  January  2003, the FASB issued FASB Interpretation No. 46, "Consolidation of
Variable  Interest  Entities,"  or  FIN 46. FIN 46 requires the consolidation of
variable  interest  entities  in  which  an enterprise absorbs a majority of the
entity's  expected losses, receives a majority of the entity's expected residual
returns,  or  both,  as  a  result  of ownership, contractual or other financial
interests  in  the entity. FIN 46 is effective for the first quarter of 2004. We
do  not  expect  the  adoption  of  FIN 46 to have an impact on our consolidated
results  of  operations,  financial  position  or  cash  flows.

In  December  2002,  the  Financial  Accounting Standards Board, or FASB, issued
Statement  of  Financial Accounting Standards, or SFAS, No. 148, "Accounting for
Stock-Based  Compensation - Transition and Disclosure," an amendment of SFAS No.
123.  SFAS  No.  148  provides alternative methods of transition for a voluntary
change  to  the  fair  value based method of accounting for stock-based employee
compensation.  In  addition,  SFAS No. 148 amends the disclosure requirements of
SFAS  No.  123  to  require  more  prominent  and  more  frequent disclosures in
financial  statements  about  the  effects  of  stock-based  compensation.  This
statement  is  effective  for financial statements for fiscal years ending after
December  15,  2002.  SFAS  No.  148  has  not  had  any impact on our financial
statements  as  management uses the fair value of goods and services received to
determine  the  number  of  shares  to  issue.

Inflation

The  moderate rate of inflation over the past few years has had an insignificant
impact  on  the  Company's  sales  and  results of operations during the period.

Capital  Expenditures

There  were  no  capital  expenditures  during  the  2004  fiscal  year.


                                       22
<PAGE>

Net  Operating  Loss  Carry  forwards

For  the  fiscal  year  ended  June 30, 2004, the Company had net operating loss
carry  forwards  for  federal and state purposes of approximately $5,117,636 and
$3,070,582  respectively.  These carry forwards begin to expire in 2016 and 2006
respectively.

Forward  Looking  Statements

The  foregoing  Management's  Discussion and Analysis of Financial Condition and
Results  of  Operations contains "forward looking statements" within the meaning
of  Rule  175  under the Securities Act of 1933, as amended, and Rule 3b-6 under
the  Securities  Act  of 1934, as amended, including statements regarding, among
other  items,  the  Company's  business  strategies,  continued  growth  in  the
Company's markets, projections, and anticipated trends in the Company's business
and  the  industry  in  which  it  operates.  The  words  "believe,"  "expect,"
"anticipate," "intends," "forecast," "project," and similar expressions identify
forward-looking  statements.  These forward-looking statements are based largely
on  the  Company's  expectations  and  are  subject  to  a  number  of risks and
uncertainties,  certain  of which are beyond the Company's control.  The Company
cautions  that  these statements are further qualified by important factors that
could  cause  actual  results  to  differ  materially  from those in the forward
looking  statements,  including, among others, the following: reduced or lack of
increase  in  demand  for the Company's products, competitive pricing pressures,
changes  in  the  market price of ingredients used in the Company's products and
the  level  of expenses incurred in the Company's operations.  In light of these
risks  and  uncertainties,  there  can  be no assurance that the forward-looking
information  contained  herein  will  in fact transpire or prove to be accurate.
The  Company  disclaims  any  intent  or  obligation  to update "forward looking
statements."

ITEM  3.  CONTROLS  AND  PROCEDURES

(a)  Evaluation  of  disclosure controls and procedures. We maintain "disclosure
controls  and  procedures,"  as such term is defined in Rule 13a-14(c) under the
Securities  Exchange  Act  of  1934,  or  the Exchange Act, that are designed to
ensure  that  information required to be disclosed by us in reports that we file
or  submit  under  the  Exchange  Act  is  recorded,  processed, summarized, and
reported within the time periods specified in Securities and Exchange Commission
rules  and  forms,  and that such information is accumulated and communicated to
our  management,  including  our  Chief  Executive  Officer  and  Treasurer,  as
appropriate,  to  allow  timely  decisions  regarding  required  disclosure.  In
designing  and  evaluating  our  disclosure  controls and procedures, management
recognized that disclosure controls and procedures, no matter how well conceived
and  operated,  can  provide  only  reasonable, not absolute, assurance that the
objectives  of  the disclosure controls and procedures are met. Additionally, in
designing  disclosure  controls  and  procedures, our management necessarily was
required  to  apply  its judgment in evaluating the cost-benefit relationship of
possible  disclosure  controls  and  procedures.  The  design  of any disclosure
controls and procedures also is based in part upon certain assumptions about the
likelihood  of future events, and there can be no assurance that any design will
succeed  in  achieving  it's  our  stated  goals  under  all  potential  future
conditions.  The  evaluation  revealed certain weaknesses in disclosure controls
and  procedures.  Based on their evaluation as of a date within 90 days prior to
the filing date of this Annual Report, our Chief Executive Officer and Treasurer
have  concluded that, subject to the limitations noted above, and except for the
weaknesses noted above, our disclosure controls and procedures were effective to
ensure  that  material  information  relating  to us, including our consolidated
subsidiaries,  is  made  known  to  them  by  others  within  those  entities,
particularly  during  the period in which this Annual Report was being prepared.

(b)  Changes  in  internal  controls.  We  plan to institute greater controls by
adding  additional  staff  to  allow  for  greater  third  person  review  and
verification  of all transactions thereby enhancing the accuracy of all records.
We are also looking to implement many of the new requirements required under the
Sarbanes-Oxley  Act  of  2002  during  the coming year. However, we believe that
there  were  are  no  significant  changes  in  our internal controls or, to our
knowledge,  in  other  factors  that  could  significantly affect these controls
subsequent  to  the  date  of their evaluation, including any corrective actions
with  regard  to  significant  deficiencies  and  material  weaknesses.


PART  II.  OTHER  INFORMATION

ITEM  1.  LEGAL  PROCEEDINGS

Globalist  v.  Internet  Business's  International,  Inc.  et  al
-----------------------------------------------------------------

In  this  matter  Globalist  sued  the  Company  and was awarded a judgment plus
interest  in the amount of approximately  $301,000. The Company has appealed the
court's  decision  and  the  award.


                                       23
<PAGE>

Ronald  Friedman,  Robert  Friedman,  the  Ronald Friedman 1997 Grantor Retained
--------------------------------------------------------------------------------
Annuity  Trust  v.  Internet  Business's  International, Inc. et al and Internet
--------------------------------------------------------------------------------
Business's  International.  Inc. v Ronald Friedman 1997 Grantor Retained Annuity
--------------------------------------------------------------------------------
Trust
-----

In  April  2001  Ronald  Friedman  and the Ronald Friedman 1997 Grantor Retained
Annuity  Trust  sued the Company for, among other things, breach of contract, in
the  United  States  District Court, Southern District of New York. The case was
transferred to the United States District Court, Central District of California,
Southern  Division,  to  be consolidated with Internet Business's International.
Inc.  v  Ronald  Friedman 1997 Grantor Retained Annuity Trust.  At that time the
Company  filed a cross-complaint against the Trust for rescission and the return
of  $1,006,857.  This  case  has  been  dismissed  by  the  judge.

Community  Bank  of  Nevada  v  Internet  Business's  International,  Inc. et al
--------------------------------------------------------------------------------

On  December  20, 2000, the Community Bank of Nevada filed a lawsuit in District
Court, Clark County against Internet Business's International. Inc., seeking the
return  of  equipment.  The  Company  was not aware of the lawsuit and a default
judgment  was  entered  against  the  Company  in  the  amount of $134,052.  The
Company's  attorney  is  currently  in  negotiations  to  settle  this  matter.

Louis  Cherry  v.  Internet  Business's  International,  Inc.
-------------------------------------------------------------

On  June 4, 2004 Mr. Cherry filed a lawsuit in California Superior Court, Orange
County.  Mr.  Cherry  alleges breach of an employment contract and is seeking an
unspecified amount of money in damages. At the time of this filing the matter is
still  pending.

 Management of the Company believes that due to its current financial condition,
any  unfavorable  outcome  in  the  above matters will have a materially adverse
effect  on  the financial condition, results of operations and cash flows of the
Company.

ITEM  2.  CHANGES  IN  SECURITIES

Authorized  Shares
------------------

During  April  2003 the board of directors amended the articles of incorporation
to  increase  the authorized to 10,000,000,000 shares of which 9,990,000,000 are
common  shares and 10,000,000 are preferred. The shares were initially increased
in  April  2003  to  2,000,000,  and  the  balance was issued in April 2004. The
Company  does  not  have  enough  Authorized shares to issue in the event of the
conversion  of  all  of  its  preferred  stock  outstanding.

Stock  Issuance

During  first  quarter  of  fiscal  year ended June 30, 2005 the following stock
was  issued:

$300,000 worth of common stock to Windsor Professional Plaza LLC  as payment for
$300,000  worth  of  debt.

220,000,000 shares were issued to acquire 22,000 shares of Save the World valued
at  $5.00  per  share.

874,430,000  shares  were  issued  for  services.

During  fiscal  year  ended  June  30,  2004,  the  following  stock was issued:

495,000,000 shares were issued for payment in full on a note owed by the Company
for  past  due  wages.

546,260,000  shares  of common stock were issued per the conversion of preferred
stock  into  common,  pursuant to the agreement with Windsor Professional Plaza,
LLC.

136,000,000 shares of common stock were issued as payment to consultants in lieu
of  cash for services provided pursuant to consulting agreements. The fair value
of  the  shares  was  recorded  as  prepaid  professional services and amortized
ratably  over  the term of the contract.  These shares were issued pursuant to a
Form  S-8  registration  statement


                                       24
<PAGE>

156,390,807  shares  of restricted common stock were issued to Global Debit Cash
Card  pursuant to the Territory Marketing Agreement, as amended, in exchange for
the  limited exclusive marketing rights to sell the debit cards in the states of
Colorado  and  Utah  for  a  period  of  ten  (10)  years.

170,000,000 shares of common stock were issued as payment to consultants in lieu
of  cash for services provided pursuant to consulting agreements. The fair value
of  the  shares  was  recorded  as  prepaid  professional services and amortized
ratably  over  the term of the contract.  These shares were issued pursuant to a
Form  S-8  registration  statement

200,000,000  shares of restricted common stock were issued to repurchase 200,000
shares  of  DCM.

54,000,000  shares of common stock were issued as payment to consultants in lieu
of  cash for services provided pursuant to consulting agreements. The fair value
of  the  shares  was  recorded  as  prepaid  professional services and amortized
ratably  over  the term of the contract.  These shares were issued pursuant to a
Form  S-8  registration  statement

80,000,000  shares  of  restricted common stock were issued as per agreement for
the  repurchase  of  80,000  shares  of  DCM.

The company complies with the provisions of Emerging Issues Task Force Issue No.
96-18,  Accounting  for  Equity  Instruments  Issued to Other Than Employees for
Acquiring,  or  in  Conjunction  with, Selling Goods or Services ("EITF 96-18"),
with  respect to stock issuances to such non-employees, whereby the value of the
services  was  determined  as  a  reliable  measurement  of  fair  value.

Stock  Issuance  for  Acquisitions

Refer  to  Note  2-Business  Combinations

Preferred  Stock

In  May  2004  Mercatus,  with  the  consent of the Company, assigned 1,029,231,
preferred  shares  to Windsor Professional Plaza, LLC.  During the first quarter
of  fiscal year ended June 30, 2005 the Company cancelled 35,186 shares in order
to  reduce preferred stock outstanding because they would have converted into an
amount  of  common  shares  in  excess of those authorized. Windsor Professional
converted  117,453  shares  of  preferred  stock.

ITEM  3.  DEFAULTS  UPON  SENIOR  SECURITIES

     None.

ITEM  4.     SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS

     None.

ITEM  5.     OTHER  INFORMATION

     None.

ITEM  6.     EXHIBITS  AND  REPORTS  ON  FORM  8-K

     (A)  EXHIBITS

Exhibits  included  or  incorporated  by  reference  herein are set forth in the
Exhibit  Index  following  the  signatures.

     (B)  REPORTS  ON  FORM  8-K

     No  reports  on Form 8-K were filed during the quarter covered by this
Form  10-QSB.


                                       25
<PAGE>

                                   SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned,  thereunto  duly  authorized.


                                              ALPHA  WIRELESS  BROADBAND,  INC.


                                              Date:  November  22,  2004

                                              /s/ Albert R. Reda
                                              ---------------------
                                              Albert R. Reda
                                              Chief Executive Officer, Secretary



                                  EXHIBIT INDEX

Number  Description
--------------------------------------------------------------------------------

31      Certification  Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
        (filed  herewith).

32      Certification Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to
        Section  906  of  the  Sarbanes-Oxley  Act  of  2002  (filed  herewith).


                                       26
<PAGE>